KAUSHIK INDUSTRIES (P) LIMITED,TINSUKIA vs. INCOME TAX OFFICER, WARD-1, TINSUKIA
In the result, appeal of the assessee is allowed
ITA 11/GTY/2022[2011-12]Status: DisposedITAT Guwahati09 Jun 2023AY 2011-12
Bench: Shri Sanjay Garg & Shri Girish Agrawal
For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri N. T. Sherpa, JCIT
Section 143(3)Section 147Section 147(1)Section 148Section 263
D E R
PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:
This appeal filed by the assessee is against the revision order of Ld.
Pr.
CIT,
Shillong vide
Order
No.
ITBA/REV/F/REV5/2020-
21/1032110367(1) dated 31.03.2021 against the assessment order of Income-tax Officer, Ward-1, Tinsukia u/s. 143(3) r.w.s. 147 of the Income-tax Act, 1961 (hereinafter referred